Form6: Wisconsin Combined Corporate Franchise or Income Tax Return (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form 6 is the 2024 combined corporate franchise or income tax return. It reports the group's combined income, Wisconsin income or loss, tax, credits, and payments to determine the amount due or refund.
Who files this form
Form 6 is Wisconsin’s combined corporate franchise or income tax return. It reports information for members of a Wisconsin combined group.
Do not use this form if you are filing as a single entity. The supplied form does not explain the full rules for determining which corporations must join a combined group.
When it's due
For tax year 2024, the form states that the due date is generally the 15th day of the 4th month following the close of the taxable year. It refers filers to the instructions for details.
If a member has an extension of time to file, enter the extended due date in Part VI, line 4.
What you'll need
- A copy of your federal return. Include it with Form 6 even if there was no Wisconsin activity.
- Federal return information for the reconciliation. This includes company names, federal employer identification numbers (FEINs), and applicable federal Form 1120, line 28 amounts.
- Member information. Gather each member’s name, FEIN, address, NAICS code, state and year of incorporation, and tax period information.
- Applicable supporting forms and schedules. The form references apportionment schedules, Form N for nonapportionable and separately apportioned income, Form 6CL for capital loss adjustments, Form 6BL for business loss carryforwards, and credit schedules and Schedule CF for nonrefundable credits.
- Required explanations and attachments. Include Schedule AR for an amended return. Attach a statement for other federal-law adjustments reported in Part I, line 34, and schedules for asset-basis differences reported in Part II, lines 2g or 4k, when applicable.
How to file
File Form 6 electronically. The form expressly requires electronic filing and is marked “Sample Form File Electronically.”
Include a copy of your federal return, even if there was no Wisconsin activity. The supplied text does not provide an electronic filing website or a mailing address.
Common mistakes
- Using Form 6 for a single entity. The form says not to use it when filing as a single entity.
- Overlooking electronic filing. Form 6 must be filed electronically.
- Leaving out the federal return because there was no Wisconsin activity. A copy is still required.
- Claiming too much in nonrefundable credits in Part V. The note says total credits on line 3e should not exceed the member’s gross tax on line 2.
Questions people ask
Do I need to include my federal return if there was no Wisconsin activity?
Yes. The form requires a copy of your federal return even if there was no Wisconsin activity.
What do I include with an amended return?
Check the amended return box, attach an explanation, and include Schedule AR. Page 1 also has amended-return-only lines for amounts previously paid and previously refunded.
Can I apply an overpayment to next year’s estimated tax?
Yes. On the 2024 form, enter the amount of your line 28 overpayment that you want credited to 2025 estimated tax on line 29. Subtract line 29 from line 28 to calculate the refund on line 30.
Can I let someone else discuss the return with the department?
Yes. Select “Yes” in the Third Party Designee section and provide the designee’s name, phone number, and personal identification number (PIN).